In Re October 1985 Grand Jury No. 746

Bernard Drebin, a certified public accountant (CPA), appeals the appellate court’s decision ordering his compliance with a subpoena duces tecum served upon him in the course of a Cook County grand jury investigation of his tax clients, Jack and Wanda Bernstein. The Attorney General in October 1985 commenced a grand jury investigation of the Bernsteins for alleged underpayment of retailers’ occupation taxes and Illinois income taxes for 1982, 1983, and 1984. Drebin had prepared the Bern-steins’ tax returns for the years under investigation. The grand jury issued a subpoena duces tecum directed…